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WORD OF LIFE CHRISTIAN CENTER v. WEST

No. 2003 CA 1399.

879 So.2d 213 (2004)

WORD OF LIFE CHRISTIAN CENTER v. Mark WEST, Administrator, Ascension Parish Sales and Use Tax Authority State of Louisiana.

Court of Appeal of Louisiana, First Circuit.

May 14, 2004.

Attorney(s) appearing for the Case

Jeanne C. Comeaux, David Cassidy, Baton Rouge, for Appellee Plaintiff.

Frederick Mulhearn, Robert Rainer, Baton Rouge, for Appellants Defendants.

Panel composed of Judges FRANK FOIL, BRADY M. FITZSIMMONS and EDWARD J. GAIDRY.

FOIL, J.

The defendant, Mark West, Administrator of the Ascension Parish Sales and Use Tax Authority ("Collector"), challenges the trial court judgment that granted summary judgment in favor of the plaintiff, Word of Life Christian Center. That judgment abated the Collector's tax assessment against Word of Life and ordered the Collector to refund the amounts paid under protest. For the reasons that follow, we affirm.

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